Law:

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2007] 294 ITR 177 [2007] 164 TAXMAN 177 (AAR - NEW DELHI) AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DELHI S. Mohan, In re * JUSTICE P.V. REDDI, CHAIRMAN AND A. SINHA, MEMBER APPLICATION NO. AAR 741 OF 2007 AUGUST 24, 2007 Section 9, read with section 90, of the Income-tax Act, 1961 and article 16 of the Indo-Norway Double Taxation Avoidance Agreement - Income - Deemed to accrue or arise in India - Assessment year 2006-07 - Applicant was deputed on official duty to Norway by his employer - Applicant filed a return disclosing salary from employer in India and paid tax thereon - Applicant's case was that he was deputed on official duty to Norway by his employer and he worked there for more than 182 days and he was, therefore, a non-resident for tax purposes in India in view of DTAA - As per article 16(1) of DTAA, it was open to State in which employment was exercised to subject remuneration derived by a resident of a contracting State - Whether since it was not case of applicant that he had been taxed in Norway or that he paid any tax voluntarily or otherwise to Norway Government, no relief was available to applicant - Held, yes FACTS The applicant was deputed on official duty to Norway by his employer 'I'. The applicant filed a return disclosing salary from the employer in India and paid tax thereon. The assessee's case was that he was deputed on official duty to Norway by his employer and he worked there for more than 182 days and he was, therefore, a non-resident for tax purposes. Therefore, the assessee filed application before authority seeking advance ruling on the question as to whether salary paid by 'I' for rendering service outside India was taxable in India in view of Indo-Norway Double Taxation Avoidance Agreement (DTAA) though the applicant was non-resident in India during relevant financial year. The Commissioner in his comments submitted that article 16(1) instead of article 16(2) of DTAA was applicable, hence, he could be taxed in the status of resident on the income derived by him in India though the services were rendered in Norway. HELD The claim had to be decided on the basis of the provisions of the DTAA. Applicant's liability to pay tax…

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